If the minimum exemption limit is not completely exhausted by the assessee (after considering section 80C deductions), tax laws allow reducing long term capital gains if any (and short term gains taxed at 15%) by the unexhausted exemption limit. This is available to residents (ROR) and not available to non-residents (NR).
My question is how to treat this for a RBNOR? Can a RBNOR assessee also take advantage of this provision and reduse her LTCG liability by the unavailed min exemption limit?
Hope my question is clear, feel free to cross question if you did not understand the question fully.
Thanks :)